Hamersma, Sarah - In: Journal of Policy Analysis and Management 27 (2008) 3, pp. 498-520
Employer subsidies such as the Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work Tax Credit (WtW) are designed to encourage employment by partially reimbursing employers for wages paid to certain welfare recipients and other disadvantaged workers. In this paper, I examine the effects of...